Three-component integrated system (hereinafter - TIS) - an integrated system consisting of a cash register with the function of fixing and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating the management of trade, provision of services, performing work and accounting for goods, or a software and hardware complex that replaces all three components of an integrated system. Benefits of using TIS for individual entrepreneurs applying a special tax regime based on a simplified declaration: the first income threshold for the tax period, that is, for half a year, has been increased from 24,038 MCI to 94,086 MCI. Second, the VAT threshold has been increased from 30,000 MCI to 144,184 MCI. However, it should be taken into account that this increase applies only to turnovers carried out in a non-cash form (that is, settlements with customers through bank cards) using a three-component integrated system. The Tax Code also provides for a reduction in the amount of individual income tax for the purchase of a three-component integrated system by 60 thousand tenge, but not more than 50% of the calculated tax amount for the year. This system is designed to facilitate accounting and fulfillment of tax obligations by individual entrepreneurs.
State Revenue Department for Beimbet Mailin District